9911796707
TMI Blog1996 (12) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... at "it is evident that coloured polystyrene compounds which were modified forms of polystyrene are outside the scope of the Tariff Item No. 15A(1)(ii). It is now proposed to classify them under the residuary Tariff Item No. 68 after 17-6-1977 under Rule 173B of the Central Excise Rules, 1944 and demand duty at the appropriate rate under the said Tariff Item 68 for the period from 11-8-1980 to 31-12-1980 under Rule 9 of the Central Excise Rules, 1944 read with Section 11A of Central Excises and Salt Act, 1944". 3.The demand was contested until the stage of the Tribunal. It was noted in the judgment and order of the Tribunal, which is under appeal, that the appellants had filed voluminous documents to substantiate their contention that uncol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reed and held that the demand that coloured polystyrene be classified under Tariff Item 68 could not be sustained. It "moulded the relief" and ordered :- Duty demand for the period within limitation would be" quantified under Tariff Item 68; Demands or duty for the goods would then be worked out under Tariff Item 15A(1)(ii). Demand raised against the appellants for the periods within limitation, as set out above, would not, in any case, exceed the duty demand that the appellants would have been liable to pay for the period under limitation if the goods were classifiable under Tariff Item 68. To be more explicit, duty demands would be restricted to the period within limitation and the amount that would have been quantifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68 and it proceeded upon the basis that there was a process of manufacture of coloured polystyrene from uncoloured polystyrene. Having come to a conclusion against the Revenue on these counts, the appropriate order for the Tribunal to have passed was to have set aside the demand and left it open to the Revenue to proceed against the appellants, as permissible under the law. The appellants would then have had the opportunity of meeting the precise case made out by the Revenue. 7.In the result, the appeals are allowed and the judgments and orders of the Tribunal are set aside. It shall be open to the Revenue to proceed against the appellants, as permitted by the law, upon the basis set down in the judgment and order of the Tribunal. No orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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